基于ABC药业企业成本控制系统设计

发布时间：2018-07-12 20:35

本文选题：作业成本法 + 成本控制　；参考：《杭州电子科技大学》2013年硕士论文

【摘要】：药业企业作为一个高技术、高投入、高风险、高收益的行业，随着科学技术的日新月异，其面临的生产和经营环境发生了很大的变化，尤其是药业企业竞争环境及药品降价的影响几乎威胁到企业的生存。为了在市场竞争中突出自己的优势，，药业企业不得不将寻求提高企业竞争力的目光转移到企业内部的经营管理上来，产品的成本控制成为药业企业在市场竞争中的最大利器和关键。作业成本法作为一种新兴的成本制度，克服了传统成本法固有的缺陷，是以“作业”为中心的企业管理理念。采用作业成本法核算作业成本能提高作业的精确程度，还可以将其提供的成本信息广泛的应用于企业价值链分析、经营管理决策等多方面，从而提高了企业决策的正确性和科学性。本文通过分析作业成本法与传统成本控制方法的基础上，以作业成本计算ABC法为基础，以HZ药业企业成本控制项目为背景，研究作业成本法在HZ药业企业成本控制、成本分析及成本预警等方面的应用，分析了药业企业数据仓库和成本控制OLAP联机分析算法模型，设计和实现了面向ABC计算的生产日报系统和基于ABC的药业企业成本控制系统。实际应用表明，系统功能与性能满足用户需求。概括起来，主要工作内容如下： 1、研究了成本控制的几种方法。通过作业成本法、标准成本法以及变动成本法的分析比较，针对HZ药业企业成本的准确核算及成本控制需求，提出作业成本法(ABC)作为成本核算的基础方法及基于成本差异控制理念构建企业成本控制的新模式。 2、研究了作业成本法的基本原理，以及面向HZ药业企业的计算模型，实现了企业生产日报系统，它们是设计企业数据仓库、OLAP模型和成本控制系统的基础。 3、针对HZ药业企业的成本控制需求，根据药业企业生产工艺流程，设计了基于ABC药业企业数据仓库，包括数据仓库总体架构、关键技术以及数据组织。在此基础上研究了OLAP算法模型，给出基于ABC的HZ药业企业OLAP立方体结构体系。 4、设计了成本控制系统的架构、功能和控制指标体系，分析了差异成本控制方法，并结合HZ药业企业实际的生产环境和作业流程，使得该系统在HZ药业企业成本控制与管理中得到了成功的应用。通过成本控制系统在HZ药业企业中的应用实践证明，本文设计和实现的基于ABC药业企业成本控制系统能很好地满足药业企业成本控制的需求，不仅能直接应用于药业企业的生产流程，并且结合实际的药业企业的应用环境和工艺流程，帮助企业优化成本控制，从而实现以节约求增产以及增利的目的。
[Abstract]:Pharmaceutical enterprises as a high-tech, high-investment, high-risk, high-income industries, with the rapid development of science and technology, its production and business environment has undergone great changes. Especially, the competitive environment of pharmaceutical enterprises and the impact of drug prices almost threaten the survival of enterprises. In order to highlight their own advantages in the market competition, pharmaceutical enterprises have to turn their attention to the internal management of enterprises in order to seek to improve their competitiveness. Product cost control has become the biggest weapon and key of pharmaceutical enterprises in market competition. Activity-Based costing (ABC), as a new cost system, overcomes the inherent defects of traditional costing and is an enterprise management concept centered on "activity". Activity-based costing can improve the accuracy of activity, and it can also be widely used in value chain analysis, management decision, and so on. Thus, the correctness and scientificalness of enterprise decision are improved. Based on the analysis of activity-based costing (ABC) and traditional cost control methods, this paper studies the cost control of ABC in HZ pharmaceutical enterprises on the basis of ABC method and the background of cost control project of HZ pharmaceutical enterprises. Based on the application of cost analysis and cost warning, this paper analyzes the data warehouse and OLAP online analysis algorithm model of pharmaceutical enterprises, designs and implements the production daily newspaper system oriented to ABC calculation and the cost control system of pharmaceutical enterprises based on ABC. Practical application shows that the function and performance of the system can meet the needs of users. To sum up, the main contents are as follows: 1. Several methods of cost control are studied. Through the analysis and comparison of activity-based costing, standard cost and variable cost, the requirements of accurate cost accounting and cost control in HZ pharmaceutical enterprises are discussed. This paper puts forward ABC as the basic method of cost accounting and constructs a new mode of cost control based on the idea of cost difference control. 2. The basic principle of ABC and the calculation model for HZ pharmaceutical enterprises are studied. The enterprise production daily newspaper system is realized, which is the basis of designing OLAP model and cost control system of enterprise data warehouse. 3. According to the cost control demand of HZ pharmaceutical enterprise, according to the production process of pharmaceutical enterprise, The enterprise data warehouse based on ABC pharmaceutical industry is designed, including data warehouse architecture, key technology and data organization. On this basis, the OLAP algorithm model is studied, and the OLAP cube structure system of HZ pharmaceutical enterprise based on ABC is given. 4. The structure, function and control index system of the cost control system are designed, and the differential cost control method is analyzed. Combined with the actual production environment and operation process of HZ pharmaceutical enterprises, the system has been successfully applied in the cost control and management of HZ pharmaceutical enterprises. Through the application of cost control system in HZ pharmaceutical enterprise, it is proved that the cost control system designed and implemented in this paper based on ABC pharmaceutical enterprise can meet the needs of pharmaceutical enterprise cost control. It can not only be directly applied to the production process of pharmaceutical enterprises, but also can be combined with the application environment and technological process of actual pharmaceutical enterprises to help enterprises optimize cost control so as to achieve the goal of saving production and increasing profits.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.72;TP273

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